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NEW QUESTION: 1
In using the work of a specialist, an auditor referred to the specialist's findings in the auditor's report. This
would be an appropriate reporting practice if the:
A. Auditor, as a result of the specialist's findings, adds an explanatory paragraph emphasizing a matter
regarding the financial statements.
B. Auditor understands the form and content of the specialist's findings in relation to the representations in
the financial statements.
C. Auditor, as a result of the specialist's findings, decides to indicate a division of responsibility with the
specialist.
D. Client is not familiar with the professional certification, personal reputation, or particular competence of
the specialist.
Answer: A
Explanation:
Explanation/Reference:
Explanation:
Choice "B" is correct. When expressing an unqualified opinion, the auditor generally will not refer to the
work or findings of a specialist. The auditor may, however, make reference to a specialist in an explanatory
paragraph if such a reference will facilitate understanding of the explanatory paragraph or of the departure
from an unqualified opinion.
Choice "A" is incorrect. Lack of client familiarity with the specialist does not affect the auditor's report. Also,
it is the auditor (not the client) who must be satisfied regarding the specialist's qualifications.
Choice "C" is incorrect. The auditor must understand the form and content of the specialist's findings in
relation to the representations in the financial statements to be able to review the specialist's work.
However, this does not affect whether or not the auditor refers to the specialist in the auditor's report.
Choice "D" is incorrect. An auditor should not divide responsibility for the audit with a specialist. Further,
making reference to the specialist in an unmodified unqualified report generally is inappropriate.
NEW QUESTION: 2
ROBUST : VIGOR ::
A. sanguine : hope
B. farsighted : glasses
C. nervous : worry
D. massive : strength
E. starving : appetite
Answer: A
Explanation:
This is a "degree of" analogy. ROBUST means full of VIGOR, just as sanguine means full of hope.
ChoiceB.is the second-best answer, because sickness and illness are synonymous. However, sickness
does not suggest a fullness (of illness).
NEW QUESTION: 3
Two team managers argue about who will perform and report the status of a particular task. What source may be consulted to help resolve this?
A. Team members' functional managers
B. Project sponsor
C. Work breakdown structure (WBS)
D. Responsible, accountable, consult, and inform (RACI) matrix
Answer: D
NEW QUESTION: 4
内部ルーティングテーブルに153個の個別のIPプレフィクスを持つグローバル企業ネットワークがあります。インターネットゲートウェイ（iGW）を持つVPCへのAWS Direct Connectを介したプライベート仮想インターフェイスを確立します。
VPC内のすべてのインスタンスは、IGW経由でインターネットにルーティングし、VGW経由でグローバル企業ネットワークにルーティングできる必要があります。
これらの要件を満たすように、オンプレミスのBGPピアをどのように構成する必要がありますか。
A. プレフィックスアナウンスメントを100未満に要約します
B. VPCルートテーブルでルート伝播を有効にします
C. BGPセッションを介したVPCへのデフォルトルートをアナウンスする
D. BGPセッションでAS-Prependingを設定します
Answer: A